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    <title>2019 (4) TMI 1466 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta ruled that it lacked jurisdiction to adjudicate a dispute involving the valuation of imported goods below a specified threshold. The Court upheld the argument that a notification by the Department of Commerce specified conditions for duty-free importation based on value, leading to confiscation proceedings for goods valued below the threshold. While acknowledging the appellant&#039;s good faith, the Court emphasized its lack of jurisdiction in valuation disputes and suggested seeking redress in a more appropriate forum. The judgment underscored the significance of respecting jurisdictional boundaries in legal matters, especially concerning importation valuation disputes.</description>
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    <pubDate>Wed, 17 Apr 2019 00:00:00 +0530</pubDate>
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